000			01324cab a2200253 4500
001			X2128
008			090401t1995 xxu||||| |||| 00| 0 eng d
035			_a(Sirsi) u21930
041			_aeng
245			_aSargent v Customs and Excise Commissioners
260			_c1995
350			_a0
490			_aSimon`s Tax Cases _v(1995) STC 398-405(8)
520			_aCA 16 February 1995. VAT - taxable person - receiver appointed under Law of Property Act 1925 in respect of a fixed charge over specific assets - whether receiver to be treated as taxable person - Value Added Tax (General) Regulations 1985 SI 1985:886 reg 11. VAT - liability for tax - receiver appointed by a mortgagee under Law of Property Act 1925 in respect of a fixed charge over specific assets - receiver collecting rents including VAT element - assignment to bank of rents including VAT - whether receiver entitled to apply VAT element in rents in discharge of moneys due to bank - whether receiver required to account for VAT element to Commissioners - Law of Property Act 1925 s109 (Journal headnote)
650			_aLAW OF PROPERTY ACT 1925 S109
650			_aRECEIVERS
650			_aRECEIVERSHIP
650			_aRENTS
650			_aTAXABLE PERSON
650			_aVALUE ADDED TAX
690			_aTAXATION-CASE LAW
942			_n0
948			_c04/03/1997
999			_c14694 _d14694